In this work Shri Madhvacharya has interpreted the first forty Sukthas of the Rig-Veda. He has shown , quite elaborately, elucidating the whole Vedic Sukthas from a spiritual perspective. This is in the manner a sailor's compass to help interpret the rest of the Vedas. Written in a poetic form in consonance with the Vedic Metrical form it abounds in phraseology and idioms of ancient Sanskrit. It opens up a entire new world for the students of Vedas. The second part of the work known as Khandartha-Nirnaya demonstrates a way of synthesis between the Jnaana-kaanda and Karma-kaanda portions of the Vedas by taking an example of the Mahaa-namni mantra from the Aitereya-Brahmana. In both the works the way of etymologically arriving at the meaning of the Vedas is amply demonstrated. This is the unique contribution of Shri Madhvacharya in building a framework for the study of the entire vedic litreature. The editor Shri Bannanje Govindacharya has provided valuable foot notes especially for the second part which helps understand the intentions and depth Shri Madhvacharya.